| FLM12.01 | Finance leases: further issues
|
| FLM12.03 | Review of new leasing arrangements
|
| FLM12.05 | Examining the lease agreement
|
| FLM12.07 | Lease classification: identity of the parties
|
| FLM12.09 | Lease classification: lease terms
|
| FLM12.10 | Lease classification: tax effect
|
| FLM12.12 | Structure of the lease
|
| FLM12.15 | Structure of the lease: significance for tax purposes
|
| FLM12.17 | Absence of secondary lease period
|
| FLM12.19 | No secondary period: lessee not using asset for its full useful
life
|
| FLM12.22 | No secondary period: assets with residual values
|
| FLM12.23 | No secondary period: assets with residual values: rebates to
lessee
|
| FLM12.24 | No secondary period: assets with residual values: depreciation
charge
|
| FLM12.27 | Where secondary period can be inferred: 'full payout' leases
|
| FLM12.30 | 'Full payout' leases: no secondary period
|
| FLM12.33 | Rentals wholly written off over short primary period
|
| FLM12.34 | Rentals wholly written off over short primary period:
depreciation period
|
| FLM12.37 | Rentals wholly written off over short primary period: example
|
| FLM12.39 | No secondary lease period: other situations
|
| FLM12.40 | No secondary period: non-UK lessor
|
| FLM12.42 | No secondary period: lessee not entitled to rent rebate
|
| FLM12.44 | No secondary period: leases of fixtures
|
| FLM12.47 | Ownership of leased assets
|
| FLM12.49 | Ownership of leased assets: purchase options
|
| FLM12.50 | Purchase options: capital allowances
|
| FLM12.51 | Ownership of leased assets: economic and legal ownership
|
| FLM12.54 | Nature of asset: what payments are for
|
| FLM12.56 | Why has leasing transaction been undertaken?
|
| FLM12.60 | Ongoing issues during currency of lease
|
| FLM12.62 | Consequences of lease being a capital asset
|
| FLM12.63 | Guarantee fees
|
| FLM12.65 | Depreciation method used
|
| FLM12.66 | Depreciation methods: lines of enquiry
|
| FLM12.70 | Change in depreciation rate under SSAP21
|
| FLM12.72 | Lease reclassified: prior year adjusment
|
| FLM12.74 | Sale of leased asset
|
| FLM12.76 | Sale by lessor: payments made to lessee
|
| FLM12.79 | Terminal rebate: finance leases: character of the receipt
|
| FLM12.80 | Terminal rebates: operating leases
|
| FLM12.81 | Terminal adjustments: whether capital
|
| FLM12.83 | Terminal rebates: adjustments needed for tax purposes
|
| FLM12.86 | Terminal rebate: SP3/91 not applied
|
| FLM12.88 | Sale of asset by lessor to lessee
|
| FLM12.90 | Part exchange of leased assets
|
| FLM12.91 | Part exchange: hire purchase
|
